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    <title>2021 (5) TMI 560 - MADRAS HIGH COURT</title>
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    <description>The Madras HC did not decide the substantive taxability of alleged other income, discounts or the related reversal of input tax credit arising from verification of Form-WW; those issues were left for fresh consideration in the petitioner&#039;s rectification application. The court directed the respondent to entertain and decide the application under Section 84 of the TNVAT Act, 2006 on merits, after hearing the petitioner, within three months, and permitted the petitioner to file additional grounds and supporting documents. Recovery was to remain stayed pending disposal of the rectification proceedings.</description>
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      <description>The Madras HC did not decide the substantive taxability of alleged other income, discounts or the related reversal of input tax credit arising from verification of Form-WW; those issues were left for fresh consideration in the petitioner&#039;s rectification application. The court directed the respondent to entertain and decide the application under Section 84 of the TNVAT Act, 2006 on merits, after hearing the petitioner, within three months, and permitted the petitioner to file additional grounds and supporting documents. Recovery was to remain stayed pending disposal of the rectification proceedings.</description>
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